BQ GIAO DlJC VA BAO TAO

TRUdNG D~I HQC KINH TE TP.HCM
r,y,r..,.r..,.r..,.(i)...mG\G\G\

~.

'

DE TAl
NGIIIEN CUU KHOA HOC
•

NGHIEN CUU UNG DT)NG 'TIN HQC VAo CONG
TAC GIANG D4 Y, HQC T4P KE TOAN QUAN
TRl TRONG TRUONG fl4I HQC
,_

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A

MA SO

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: CS-2002-05

Trong b6i d.nh n~n kinh te' thi tru'ong t~i mroc ta hi~n nay, ke' toan cung cffp
cac thong tin quan trQng. cho Nha Nuoc dS di~u hanh vi mo n~n kinh t€. Cac doanh
nghi~p cling khong thS khong Slt dl;lng ke' toan nhu' la cong ClJ quan trQng ciS qmin
ly v6n, tai san va di~u hanh ho~t dong cua doanh nghi~p. Ke' toan la mot nganh
hqc khong thS thie'u trong cac tru'ong giang d~y v~ kinh te'.

K€ toan quan tri Ia

h~ th6ng con, cling voi ke' toan tai chinh, trong h~ th6ng

thong tin ke' toan cua mqi t6 chli'c. MJJC tieu cua ke' toan quan tri nham giai quye't
cac va'n d~ thuoc v~ quan tri c3 doanh nghi~p, gitip cho cac c!p do qmln ly trong
vi~c di~u hanh ho~t dong san xua't kinh doanh mot each c6 hi~u qua bang ngu6n
h,tc cua doanh nghi~p. Mon ke' toan quan tri du'

LOICAMON

Chung toi, nhil'ng nguoi tht;tc hit$n d~ tai, b~ng cac n6 lt;tc ciia chinh chung toi
khong du dg hoan thanh, kigm nghiH Kinh te': da
xet duy

2.4

Sl,J CAN THIET NGHIEN CUu U'NG DUNG TIN HOC VAO KE TOAN QUAN TR! .................................. 17

CHVONG 3

uNG DVNG H~ TH6NG TIN HQC

vAo KE TOAN QUAN TR!

............................ 19

PHAT TRIEN H~ THONG THONG TIN KE TOAN QUAN TRI .......................................................... 19

3.1

3. 7.1
3.1.2
3.1.3
3.2

Phan tfch h~ th6ng thong tin ke totm quan tri ............................................................ 19
Thiet ke M th6ng thong tin ke toan quan tri dung may tinh: ..................................... 20
Thl/c hi~n v~n hanh h~ th6ng. .................................................................................. 22
UNG DUNG TIN HOC vAo

KE' TOAN QUAN TR! ........................................................................ 22

3.2.1

L$p cac baa caa de; taan ................................................................................................32

,,, d I.Jng k"'
, quan trt"d"'d'
., va' ra quye"'td"tn h ........................................... 48
vng
e toan
e an h gta
?

3.2.3. 7
3.2.3.2
3.2.3.3
3.3

Tntong DH. Kinh Te TP. HCM

Baa caa thu nh$p .......................................................................................................... .49
EJanh gia hi~u qua sinh fiJi bQ ph$n san pham ...............................................................53
L$p Baa Ca.a K6t Qua Kinh Daanh .................................................................................53

KJEN NGH! UNG Dl)NG KE TOAN QUAN TR! VAO DOANH NGHI~P ............................................. 55

Kit§n nghi sit dl!ng thong tin ke toan quan tri. ............................................................ 55
Kien nghi ung dl!ng may tinh ..................................................................................... 56
HVONG PHATTRIEN f)~ TAl: ............................................................................................... 57

LOI KET ........................ ~ .......... ~ .....................................................................................•................ 58
TAIU~U THAM KHAO ......................................... .,....................................................................... 59



K€ toan dttqc chia thanh nhi€u chuyen nganh, nh~m dap ung cho nhu c~u sti'
d1,1ng nhi€u deii tttqng khac nhau. Ne'u din cu vao hai d6i tll'qng sti' d1,1ng chu ye'u
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